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GST compliance starts by identifying whether registration is required for your business, then matching your taxpayer category and filing frequency to the returns shown on your GST Portal dashboard. Before each period’s filing, reconcile sales and purchase records, follow the portal’s return sequence, check the tax and payment position, and retain evidence of what was filed and paid. Thresholds, exemptions, due dates and portal workflows can depend on your supplies, state, taxpayer type and current notifications, so verify the live rules before acting on a specific liability.
1. Check whether your business may need GST registration
Do not make the decision using one turnover figure alone. Start with the business’s aggregate turnover and the states or Union Territories where it operates, then consider what it supplies, where supplies are made, and whether a compulsory-registration category, exception or notified relief applies. The CBIC-hosted CGST Act distinguishes the general threshold rules from compulsory-registration cases; the CBIC FAQ is useful context, but an FAQ figure should not be treated as a universal current rule.
- Include the relevant business activity across the states or Union Territories in which the entity operates; a single branch’s receipts may not answer the threshold question.
- Identify the type and location of each supply, including inter-state supplies, and check whether e-commerce or another special category affects the result.
- Check the current CGST Act, applicable state legislation and current notifications for the business’s exact facts. The CBIC-hosted Act text includes ₹20 lakh as a general threshold and ₹10 lakh for specified special-category states, but their application depends on the current law, state, supply type and notifications.
- Consider voluntary registration only after weighing its commercial purpose against the obligations that apply to registered persons. Section 25 of the Act provides for voluntary registration and applies registered-person provisions after registration.
If you are below a commonly quoted threshold, that fact alone does not settle the question: a compulsory-registration rule or a different state- or supply-specific provision may matter. Conversely, do not assume an old threshold figure applies unchanged to every business.
2. Prepare and submit the registration application
Use the GST Portal’s normal-taxpayer registration guide to follow the application flow. It collects particulars such as business name and constitution, places of business, goods or services, Aadhaar-authentication choices and verification. Before starting, make sure the entity’s identity, business, bank, place-of-business and authorized-signatory details are accurate and consistent. The documents and fields required can vary by applicant category, so use the portal’s prompts rather than relying on a universal document checklist.
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Application timing can affect the effective date. Under section 25 of the CGST Act, a person liable to register generally applies within 30 days after becoming liable; GST Portal guidance says a normal taxpayer applying within that window receives an effective date tied to the liability date, while a late application is effective from the grant date. A casual taxable person must apply at least five days before starting business; the portal describes an advance-tax challan facility for that category. Check the current Act and portal instructions for your category before relying on these timing rules.
3. Identify the return category and filing cadence
GST Portal guidance describes GSTR-1 as the statement of outward supplies for relevant normal and casual registered taxpayers. It lists exclusions including composition taxpayers, non-resident foreign taxpayers, OIDAR providers, Input Service Distributors (ISDs), TDS deductors and e-commerce operators collecting TCS. Confirm the forms applicable to your registration type in the live portal rather than assuming every registered taxpayer files the same returns.
| Choice | Filing pattern | What to check |
|---|---|---|
| Monthly GSTR-1 | File monthly; the portal’s general due-date guidance gives the 11th of the succeeding month, subject to extensions. | Check the due date on the relevant return tile for the tax period. |
| Quarterly GSTR-1 | File after each quarter; the portal’s general guidance gives the 13th after quarter-end, subject to extensions. | Portal guidance states that quarterly filing is available where preceding-year turnover was up to ₹5 crore or an eligible new registrant expects turnover up to that amount. Verify current eligibility and the option available for the financial year and period. |
| QRMP | Eligible taxpayers file GSTR-1 and GSTR-3B quarterly and make monthly payments through challans. | Check the current scheme conditions, payment workflow and dates shown for the taxpayer. See the GST Portal QRMP FAQ. |
Monthly versus quarterly filing is a choice only where the taxpayer is eligible and the portal permits it. Quarterly filing reduces the number of return submissions but still requires attention to monthly cash planning under QRMP. The GST Portal lists online entry, an offline utility and third-party ASP/GSP applications as ways to prepare GSTR-1 data. Choose based on transaction volume, reconciliation needs, internal review controls and support; the portal does not endorse a particular vendor.
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4. Build the period’s sales and purchase records
Outward supplies for GSTR-1
Prepare only the categories that apply to your business, using transaction records for the tax period. The GST Portal’s GSTR-1 guidance identifies data such as:
- Invoice-level details for registered customers and specified inter-state consumer supplies.
- Credit and debit notes, exports and deemed exports, and amendments to previously reported details.
- Consumer-supply summaries, advances and adjustments, and nil-rated, exempt or non-GST supplies.
- HSN/SAC summaries and certain e-commerce supplies.
Match the return data to the underlying invoices and notes before upload or entry. Check recipient GSTINs, supply classification, period, totals and any amended entries against the source records.
Purchase records and GSTR-2B
Use GSTR-2B as a reconciliation input, not as an automatic decision that every listed amount is eligible input tax credit (ITC). Supplier GSTR-1, GSTR-1A, IFF and other specified filings contribute data to the recipient statement subject to period cut-offs. Compare the statement with purchase records and investigate differences before deciding what credit may be claimed; the portal’s data-input and timing information does not establish substantive eligibility for every invoice.
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If a supplier invoice is absent from GSTR-2B, first compare the invoice and supplier details with the statement for the correct period and account for the portal’s cut-off rules. The reviewed portal guidance establishes that data and timing affect the statement; it does not identify a single cause for every missing invoice.
5. Reconcile, then file in the required sequence
The GST Portal’s GSTR-1 FAQ describes filing dependencies: previous-period GSTR-3B status can affect the ability to file GSTR-1, and GSTR-1 for a period must be filed before GSTR-3B for that same period. If a return is blocked, check the earlier return status and resolve the pending period before attempting the later filing.
- Open the returns dashboard: Select the relevant financial year and tax period, and note the return tiles and due dates shown for the taxpayer.
- Check prior-period status: Confirm that the earlier GSTR-3B needed for the next filing is filed, not merely prepared or saved.
- Prepare GSTR-1: Enter data online, use the portal’s offline utility, or prepare through an ASP/GSP application. Review invoices, notes, classifications, amendments and generated summaries against source records.
- File GSTR-1: Submit the return for the selected period. An in-scope taxpayer must file a nil GSTR-1 even when there is no business activity.
- Prepare and file GSTR-3B: Review the applicable period’s liability and credit position, then follow the portal’s current workflow. A nil GSTR-3B can be filed through the portal’s nil-return process when the stated nil conditions are met.
Before final submission, confirm the return period, recipient GSTINs, tax classifications, figures, notes and amendments, and compare portal-generated summaries with the reconciled records. Do not treat a saved draft or prepared return as proof of filing; verify the status after submission.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.6. Confirm the payment position and filing status
There is no single payment calculation or payment sequence that can be applied to every taxpayer and period. For the selected period, compare the return’s declared liability with eligible credits, the cash requirement, challans and ledger entries, and the return’s filed status in the live GST Portal. QRMP taxpayers should use the portal’s applicable monthly-payment and quarterly-return workflow. A challan being created or paid is not, by itself, proof that the relevant return was filed.
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Use the dashboard and relevant ledger or challan information to verify the outcome for the taxpayer and period. If a return or payment does not show the expected status, compare the transaction reference and period with the portal record and resolve the discrepancy before treating the obligation as complete.
7. Set period-specific due dates and retain evidence
For GSTR-1, GST Portal guidance gives general dates of the 11th of the succeeding month for monthly filers and the 13th after quarter-end for quarterly filers, subject to government extensions. Those are general dates, not a substitute for the live date applicable to a particular taxpayer and period. Build the compliance calendar from the return tiles and current portal notices, especially for GSTR-3B, whose due date should be checked for the taxpayer’s category and period.
Keep a compliance archive that connects each filed return and payment to the records used to prepare it. Retain filed-return acknowledgments, challan and payment confirmations, reconciliations, source invoices, and records of corrections. The applicable retention duration depends on current law and record type; verify it before setting an archive deletion date.
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